https://www.taxtmi.com/caselaws?id=284516 Cenvat credit on towers, shelter parts and related items used in providing output service was held admissible because the relevant test is their functional use as inputs under the Cenvat Credit Rules, 2004. Mere fastening to the earth for stability, or the fact that the items may assume an immovable form during installation, does not by itself defeat eligibility. Rule 4(1) was treated as governing entitlement at the time of receipt, and the objection that the items formed immovable property was rejected. en-us Thu, 21 Feb 2019 00:00:00 +0530 Fri, 22 Nov 2019 17:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284516 Cenvat credit on towers, shelter parts and related items used in providing output service was held admissible because the relevant test is their functional use as inputs under the Cenvat Credit Rules, 2004. Mere fastening to the earth for stability, or the fact that the items may assume an immovable form during installation, does not by itself defeat eligibility. Rule 4(1) was treated as governing entitlement at the time of receipt, and the objection that the items formed immovable property was rejected. Case-Laws Service Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284516